TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 676
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....Adeel Ahmad and is engaged in business as an Authorized dealer of Hero Motocorp Ltd [HMC Ltd.]. That as an Authorized dealer of HMC Ltd. the Appellant is selling two wheelers manufacture by HMC Ltd. and providing free and paid services to customers. Apart from the Taxable Service receipts on two wheelers, the Appellant has also taxable receipts of commission from Insurance & Finance Companies for promoting their business. The Appellant is registered with the Service Tax Department and is paying service tax. 3. That the Appellant is providing services to the parties below and out of which few services are taxable and few are not taxable, the same are as under:- Sr. No. Name of Party Type of Payments 1. INDUSIND BANK LIMITED....
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....5 To 31/03/2016 2351508 2195329 2351508 14.5% 340969 3. 2016- 17 01/04/2016 To 31/05/2016 495224 0 495224 14.5% 71807 409961 194695 01/06/2016 To 31/03/2017 3552322 2959138 3552322 15% 532848 4. 2017-18 3253325 4284623 4284423 15% 642663 630699 11964 Gross Total 14540195 13996774 15708985 2229191 1891113 338078 That receipts from all the Parties as per Form 26AS are taxable except t....
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....fee should not be charged/recovered from them as per provisions of Section 70 of the Act read with Rule 7C of the Service Tax Rules, 1994." 6. The Adjudicating Authority vide the Order-in-Original dated 23.01.2020 confirmed the demand as proposed in the SCN and imposed equal penalty under Section 78 and late fee of Rs.3,200/- under Section 78 of the Finance Act, 1994. Being aggrieved, the assessee filed appeal before the first Appellate Authority and the learned Commissioner (Appeals) upheld the Order-in-Original and rejected the appeal before him. Hence, the present appeal before the Tribunal. 7. The learned Advocate appearing on behalf of the Appellant submits that the learned Commissioner (Appeals) has wrongly & illegally confirmed....
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....C) wherein it has been held that mere non-payment of duties is not equivalent to collusion or willful misstatement or suppression of facts, otherwise there would be no situation for which ordinary limitation period would apply. Inadvertent non-payment is to be dealt with the normal limitation period and the burden is on the Revenue to prove allegation of willful misstatement or suppression. In view of the above the penalty levied under Section 78 deserves to be cancelled and it is prayed that the appeal be allowed. 8. The learned Departmental Authorized Representative justified the impugned order and prayed that the appeal being devoid of any merits may be dismissed. 9. Heard both the sides and perused the appeal records. 10. I fin....
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....cuments to clarify the difference between the amount reflected in Form 26AS statement and taxable value shown in ST-3 returns for the corresponding period. 11. The learned Advocate has submitted certificates issued by their Chartered Accountant, one in respect of exempt taxable services reflecting in Form 26AS statements and the other in respect of Input Tax Credit of service tax for the period under dispute. Both the certificates are reproduced as under:- 12. I find from the above certificates issued by the Chartered Accountant that Input Tax Credit of service tax paid on input services amounting to Rs.1,35,370/- has rightly being claimed by the Appellant. Further the demand raised on the basis of difference in figures of Form 26AS s....
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....VIA CERTIFICATE This is to certify that M/S EASTERN DISTRIBUTORSEStoHala LAhada,D Sadar Kotwali, Azamgarh U.P. is engaged in business as an Authorised dealer of Hero Motocorp Ltd. (HMC Ltd) selling Two Wheelers manufactured by HMC Ltd and providing Free and Paid Services to customers. Total amount received against services from HMC Ltd. Rs. 14549195.00 from F.Y. 2014-15 to 2017-18 as per 26AS and taxable services was of Rs. 13314511.00. The total receipts from HMC Ltd. included certain Exempt services receipts like Interest on Security, Incentive on sales and replacement of parts warranty refund etc. of Rs.1225684.00. Exempt Receipts = Rs. 1225684.00 ( 14540195.00-13314511.00 ) For HCO & Co. co & Chartered Accountants C....